# Tax - Property (GTP)

## Title 4. Collectors

### Subtitle 1. General Provisions

#### Section 4-101

(a) There is a collector for each county in the State.

(b) Except as otherwise provided by law, for each county, the governing body of the county shall appoint a collector on or before January 1 of each year.

(c) Before taking office, each collector shall take the oath required by Article I, Sec. 9 of the Maryland Constitution.

(d)

  (1) A collector is entitled to the compensation provided in the county budget.

  (2) A collector may not receive separate compensation from the State for collecting State taxes.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)